2026-05-13T10:54:56.112Z http://ezaposleni.singidunum.ac.rs/rest/sciNaucniRezultati/oai

ezaposleni.singidunum.ac.rs/rest/sciNaucniRezultati/oai:1:7418 2019-12-07T07:29:53Z 1

Digitalization and smart financial reporting 2019 http://ezaposleni.singidunum.ac.rs/rest/sciNaucniRezultati/oai/record/1/7418 http://finiz.singidunum.ac.rs/agenda-2019/ Pap, E. Petković, M. Simićević, A. Stanišić, S. Objective: Most of the research work related to the topic of intellectual capital has been focused on the interaction between intellectual capital or its particular components on the different financial performance. Methodology: This paper adopted quantitative statistical methods Lambda phase measurement and Shapley’s value on the sample of 498 French companies in the period of 2008 to 2016 in order to estimate the highest and lowest importance of intellectual capital components. Findings: By Shapley’s value final result, the greatest importance has the third variable, which represents the company’s commercial activities. By the same methods, the lowest importance has the Research Asset Value variable that represents value coming from research and development expenses. Original feature: This study presents the distribution of contributions of different intellectual capital components based on the empirical approach using quantitative data from the company’s annual reports. conferenceObject Importance of Intellectual Capital Components in Management Decision-Making Processes of French Companies: An Empirical Study Using Shapley’s Value and Lambda Fuzzy Measurement Method